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Contact Name
Budi Harto, S.E.,M.M., PIA
Contact Email
budiharto@plb.ac.id
Phone
+6281322725577
Journal Mail Official
budiharto@plb.ac.id
Editorial Address
Jl. Pahlawan No. 59 Bandung 40123 Telp. (022) 2506500, Fax. (022) 2512564 Email : jrak@plb.ac.id
Location
Kota bandung,
Jawa barat
INDONESIA
JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
ISSN : 2407828X     EISSN : 24078298     DOI : 10.38204
Core Subject : Economy,
Jurnal Riset Akuntansi dan Bisnis (JRAK) diterbitkan oleh Politeknik LP3I Bandung bekerja sama dengan Program Studi Akuntansi Politeknik LP3I Bandung secara berkala (setiap enam bulan). Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang relevan bagi pengembangan profesi dan praktek akuntansi di Indonesia.
Articles 74 Documents
PENGARUH SOLVABILITAS, LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN KELOMPOK INDUSTRI AUTOMOTIVE DAN KOMPONENNYA DI BEI Lilis Saidah Napisah
JRAK Vol 1 No 1 (2015): JRAK - Januari 2015
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Abstract : Stock as one of the investment instruments in the capital markets , an attractive option for investors . The expected return on this investment is the dividend or capital gain . Fundamental factors issuer is a factor that is closely related to the condition of the company , namely the condition of human resource management organization , financial condition reflected in the performance of the work . Analysis of solvency , liquidity and profitability investigated whether partially or simultaneously there is significant influence on stock price movements . Data processing techniques using Multiple Linear Regression and Correlation , with the SPSS program ( Anova ) , including the significance test F with a confidence level of 95 % . Finding found seen from R square of 32.50 percent , comes from the variable solvency , liquidity and profitability , the rest comes from other variables . Of the test F , three variables simultaneously have significant influence on stock prices because it has the Sig < 0.05 .
PERAN AKUNTANSI LINGKUNGAN HIDUP DI INDONESIA Yulianto Dirdjosumarto
JRAK Vol 1 No 1 (2015): JRAK - Januari 2015
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract : Environmental accounting is the branch of accounting science which records, measures, reports, discloses quantitative data related to problems or issues of environment on stakeholders and entities behalf in order the gradation of environmental quality can be reduced based on financial accounting standard. The object of environmental accounting is externality or external cost. Environmental quality costs can be classified into four categories : (1). prevention costs; (2). detection costs; (3). internal failure costs; and (4). external failure costs. Prevention costs refer to the costs incurred to prevent, or the costs arising as a result of low-quality of the environment. Detection costs refer to the costs intended to determine that product, process, and other activities conform to environmental standards. Internal failure costs refer to the costs incurred on production. External failure costs refer to the costs incurred after production. External cost can be recorded as direct cleaning cost, disposal cost, administrative and legal cost, new plant and equipment cost. The claims of the court can be recorded as contingent liability and must be disclosed on notes to financial statements. There are several methods can be used to measure external cost such as opportunity cost approach, surrogate valuation, interview, survey, questionnaire that involves the victims of negative effects of industrialization or environment as the respondents. The role of environmental accounting in Indonesia is to prepare qualitative data to record, measure, report and disclose transactions and events related to environmental problems in frame of reducing the gradation of environmental quality on firms and stakeholders behalf based on Indonesian financial accounting standard (SAK) and Indonesian constitution and legislation of environment.
HUBUNGAN METODE JOB ORDER COST DENGAN PENENTUAN HARGA POKOK PRODUKSI PADA PT. AGRONESIA INKABA Hanny Mulyawati
JRAK Vol 1 No 1 (2015): JRAK - Januari 2015
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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ABSTRACT : Title autor submitted in research is “relationship method Job Order Cost with determination cost of good manufacture PT. AGRONESIA Inkaba “rubber engineering industry division” Research methods used is assosiatif to from interactive relationships interaktif with data collection : study documentation, observasion, interview and the study of literature and with the data processing technicues by using the accounting calsulation (Normative Base Price and the Cost of Variable ) and Statistical Calculation Product Moment Correlation and Analysis Technique using tables Interpretation .based on the result of research in the field obtained accounting calculation result is the total value of variable x (cost of normatif ) amount Rp.18.985.57 and the total value of variable Y (cost of variable) amount Rp.29.614.73. from that result calculating statistic (product moment corelation ) so obtained amount 0,99. based on the calculated, the authors concluded that hypothesis that the authors propose it proved. where job order cost method has a very strong relationship and significant to determining the cost of good manufactured at PT.Agronesia inkaba rubber and enggineering industrial division.
BEYOND BUDGETING IMPLEMENTING Yati Nurhajati
JRAK Vol 1 No 1 (2015): JRAK - Januari 2015
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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ABSTRACT: Budgeting traditional organizational models that have been developed in the 1920s to help control the costs of financial managers in largeorganizations such as Dupont, General Motors, ICI and Siemens. The model has been designed to carry out an approach to the production of lead in the business. Large organizations cope with the placement activity increases the complexity of each different product lines, regions, or technologies into a compartment that is set, as a business unit or division, and all compartments subject to financial discipline of a strong company organizing.The underlying thread traditional model of budgeting is in control. The mission statement approved by senior executives who have been translated into strategic planning with planner and forward it to the hierarchy of operational managers, who prepare their budget. Once the plan and budget has been approved, all of which have demanded the manager is loyalty to that plan. Because the central office does not like surprises, control reports constantly fed back on a line. If the report shows its achievements were veering off -track, a new directive was issued from headquarters.
FUNGSI BUKTI AUDIT DALAM TINDAK PIDANA KORUPSI Yulianto Dirdjosumarto
JRAK Vol 2 No 1 (2016): JRAK - Januari 2016
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ABSTRACT : In criminal law, in corruption case, in forensic accounting, and in auditing (investigative auditing), evidence has important role. As we know that auditing can be regarded as a systematic process to obtain and evaluate evidence in frame of comparing condition with specific criteria. Evidence in common must be admissible and relevant so that it can properly be received by a court as a matter of law or it relates to the facts. Based on article 184 (1) KUHAP, the tools of evidence include : (a). testimony of witness; (b). expert opinion; (c). written documents; (d). guidances; and (e). confessions evidence. Arens et.al. (2011 : 158) classify audit evidence into 8 categories such as (a). physical examination; (b). confirmation evidence; (c). documentation evidence; (d). analytical procedures; (e). inquiry; (f). recalculation; (g). reperformance; and (h). observation. In relation to the KUHAP, audit evidences should be used as references to the tools of evidence in KUHAP. The roles of audit evidences as follows : (1). physical examination can be used as testimony of witness and confessions evidence; (2). confirmation evidence can be used as written documents, testimony evidence and confessions evidence; (3). documentation evidence can be used as written documents, testimony of witness and expert opinion; (4). analytical procedures can be developed as expert opinion; (5). inquiry can be used as testimony of witness and confessions evidence; (6). recalculation can be developed as written documents; (7). reperformance can be developed as written documents; and (8). observation due to obtaining from presumption, can not be used as legal evidence.
IMPLEMENTASI PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 34 TENTANG PENGAKUAN PENDAPATAN PADA PT BEKADA MITRATAMA BANDUNG Endang Susilawati
JRAK Vol 2 No 1 (2016): JRAK - Januari 2016
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ABSTRACT : Construction companies often work on projects that cross the line of the accounting period that requires the measurement and presentation of earnings right. Revenue recognition of construction service business that is a percentage of completion and completed contract method. Completed contract method recognizes all revenue and expenses at the end of the contract period of completion of the work as a whole. While the percentage of completion method recognizes revenue and cost of suit the company's progress in completing the contract and did not suspend these elements until it is resolved. The purpose of this study was to obtain an overview of the accounting of construction contracts on PT. Bekada Mitratama. This company in calculating the income of construction using completed contract method to recognize revenue on a construction project. But calculations performed by the company have not been referred to in PSAK No. 34. The completed contract method can be used to calculate the income on short-term contracts are in the process of less than one accounting period. By using the completed contract approach will provide a more reasonable so that the information presented is accurate. There are significant differences in recognizing revenues and profit of the current period using the completed contract method according to the company and by reference to PSAK No. 34.
PELAKSANAAN ELEKTRONIK SYSTEM (E-SYSTEM) DAN AKUNTANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN Budi Harto
JRAK Vol 2 No 1 (2016): JRAK - Januari 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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ABSTRACT : Economic development is directed at efforts to achieve economy of an independent and viable state to improve the welfare of the entire territory of Indonesia in a fair and equitable. Thus economic growth should be directed to increase the income of Indonesia, in the economic crisis while the wheels of government and development may not be driven without the financial support comes primarily from domestic revenues. Therefore, the government tried to constantly enhance the role of sources of state revenue, especially revenue from non-oil exports. Proceeds from this non-oil part will be improved through taxation revenue. The main mission of the Directorate General of Taxation is the mission of the fiscal tax revenue by collecting tax law that can support the independence of government funding and are carried out effectively and efficiently (Suryadi, 2006). To achieve the target of the tax, have grown continuous public awareness and compliance of taxpayers to fulfill tax obligations in accordance with applicable regulations. Given the awareness and taxpayer compliance is an important factor for the increase in tax revenue, it needs to be studied intensivelyabout the factors that influence taxpayer compliance, particularly corporate taxpayers.
ANALISIS PERBANDINGAN RASIO RESIKO PERBANKAN SEBELUM DAN SESUDAH GO PUBLIC Dikdik Megantara
JRAK Vol 2 No 1 (2016): JRAK - Januari 2016
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ABSTRACT : This research is intended to reveal how far risk ratios before and after go public and if there are any significant difference in banking risk ratios before and after go public. This research was conducted at Bursa Efek Jakarta, which the research objects are banking risk ratios from the bank that goes public at the beginning of 1994. The research method used in this research is comparative method which data were collected from field research and library research. The hypothesis is tested by comparative methods which data were collected from field research and library research. The hypothesis is tested by comparative hypothesis testing with using T distribution. The level of significance used in this research was 5%. Based on the result, writer conclude that there is no significant difference of liquidity risk ratio before and after go public, showing by t-count < t (1- α) namely -1,75525 < 2,228. There is no significant difference of credit risk ratio before and after go public, showing by t-count < t (1- α) namely -0,417093 < 2,228. There is no significant difference of asset risk ratio before and after go public, showing by t-count < t(1- α) namely -1,082841 < 2,228. There is no significant difference of saving risk ratio before and after go public, showing by t-count < t (1-α) namely -1,093752 < 2,228. Generally, based on statistical testing, there is no significant difference of banking risk ratio before and after go public, showing by t-count < t (1- α) namely 1-285141 < 2,228.
PENGARUH UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2007-2009) Galuh Tresna Murti
JRAK Vol 3 No 6 (2013): JRAK - Juli 2013
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan terhadap pengungkapan Intellectual Capital. Sampel penelitian adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode penelitian tahun 2007 sampai 2009. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 56 pengamatan yang menjadi sampel. Alat analisis yang digunakan adalah multiple regression. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh secara positif dan signifikan terhadap pengungkapan Intellectual Capital.
PENGARUH GAYA KEPEMIMPINAN TERHADAP KUALITAS SISTEM INFORMASI MANAJEMEN – SEBUAH KAJIAN TEORITIS Alfian – Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat Banjarmasin
JRAK Vol 3 No 1 (2017): JRAK - Januari 2017
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Studi ini bertujuan untuk menelaah secara teoritis dampak gaya kepemimpinan terhadap kualitas sistem informasi manajemen. Beberapa pendekatan teori gaya kepemimpinan digunakan untuk menjelaskan dampaknya terhadap kualitas sistem informasi manajemen. Agar dapat mengukur pengaruh gaya kepemimpinan terhadap kualitas sistem informasi manajemen dapat dilihat dari cara (way) atau perilaku atau gaya kepemimpinan dalam mempengaruhi bawahannya dengan beberapa pendekatan diantaranya (1) Trait Theory Of Leadership; (2) Contingency Theory of Leadership; (3) Path-Goal Theory Of Leadership; (4) Transformational and Transactional Theories of Leadership. Hasil yang dicapai dalam konteks kepemimpinan sistem informasi manajemen adalah kepemimpinan dapat mempengaruhi bawahan (user) sistem mencapai kinerja efektifnya, yakni terdapatnya situasi dimana user sistem menerapkan sistem informasi manajemen secara berkualitas untuk menghasilkan informasi yang berkualitas